Izhodišče avtorice je, da se pritiski delodajalca oziroma njegovih odgovornih oseb na računovodje lahko pojavljajo tudi v obliki navodil ali zahtev, da delavec v okviru izpolnjevanja svojih delovnih obveznosti stori nekaj, kar izpolnjuje znake prekrška ali celo kaznivega dejanja. Kazensko in prekrškovno pravo poznata za takšne primere institut napeljevanja h kaznivemu dejanju ali prekršku. V prispevku so predstavljena pravila o odgovornosti napeljane osebe za prekršek ali kaznivo dejanje, pri čemer je poudarek tudi na institutih, ki omogočajo, da se napeljana oseba razbremeni te odgovornosti.

The starting point of the article is the fact that pressure made by employer or it's responsible person on the accountants could reflect also in form of instructions or demands that employee should do something in the scope of his or her working obligations that is according to valid legislation minor offence or even criminal offence. For such cases, Slovene law is introducing the institute of abetment to criminal offence or minor offence respectively. In the article, rules for liability of abetted persons are presented, and also legal institutes that allow abetted person to exclude his or her liability of committed offence.